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Lock \& Key Inc. began operations on January 1, 2022. Its post-closing trial balance at December 31,2022 and 2023 , is shown below along with some other information. Other information regarding Lock \& Key Inc. and its activities during 2023: 1. Assume all accounts have normal balances. 2. Cash dividends were declared and paid during the year. 3. Equipment was sold for cash equal to its book value. Required: Using the information provided, prepare a statement of cash flows (applying the indirect method) for the year ended December 31 , 2023. (List any deduction in cash and cash outflows and loss as negative amounts. Enter amounts in thousands, not in dollar.)